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Comptroller DiNapoli Releases Municipal Audits
… County) Library system officials did not seek competition when making purchases on behalf of the system’s member public …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Opinion 2002-12
… (see, e.g., 1996 Opns St Comp No. 96-7, p 18; NY Const, art VIII, §1, art IX, §1[c]; General Municipal Law §119-o[1]). Clearly, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… (see, e.g., 1996 Opns St Comp No. 96-7, p 18; NY Const, art VIII, §1, art IX, §1[c]; General Municipal Law §119-o[1]). Clearly, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12DiNapoli: NYS Pension Fund Announces $400 Million in Sustainable Investments
… Fund (Fund) has committed approximately $400 million to two funds as part of its Sustainable Investments and … trustee of the Fund, announced today. This action is tied to DiNapoli’s comprehensive Climate Action Plan to lower investment risks from climate change and transition …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-nys-pension-fund-announces-400-million-sustainable-investmentsVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… in an online application; and must use the designated account codes required for each type of transfer as well as … workflow. Chartfield coding Operating transfers must use account codes 60810 “Operating Transfers to Other Funds” in … From must equal. Appropriated transfers must use the account codes 60830 “Appropriated Transfers to Other Funds” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersOperational Training and Medical Assessments of Train Crews (Follow-Up)
… issuance of the follow-up review to provide information on any action planned to address the unresolved issues discussed …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… track foremen) who worked an excessive amount of overtime (from 18 to 24 hours in one day) on two separate occasions. …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsControls Over Revocable Consents (Follow-Up)
… to ensure all structures requiring revocable consents have one in place . We found that DOT did not bill and collect the … Of the initial report’s five audit recommendations, two were implemented, one was partially implemented, and two were not implemented. Key Recommendation Officials are …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followMedicaid Program – Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers
… Objective To determine if improper Medicaid payments were made on … The audit covered the period from January 1, 2014 to March 31, 2019. About the Program The Department of Health …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-involving-fee-service-claims-recipientsTown of Edmeston – Supervisor's Records and Reports (2017M-13)
… and accuracy of the Town’s records and reports for the period January 1, 2015 through October 13, 2016. … The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. The Town is governed by … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Amagansett Union Free School District – Financial Condition (2014M-91)
… five-member Board of Education. The District operates one school with 108 students attending kindergarten through … District has accumulated unexpended surplus funds of up to two times the amount allowed by statute. Two of the District’s reserve funds had excessive balances …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Clymer Central School District – Financial Management (2016M-187)
… to review the District’s financial management practices for the period July 1, 2012 through April 1, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $10.2 … Unrestricted fund balance exceeded the statutory limit for the 2012-13 through 2014-15 fiscal years. Two of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… physical accessibility to programs and services provided at selected Town facilities. Key Findings Of the 144 … taking additional steps to increase physical accessibility at the Town Municipal Center. Specifically: Nine components … and signs identifying van accessible spaces. Two located at interior doorways including interior signs with raised …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28Operational Training and Medical Assessments of Train Crews
… training and retraining programs for train crews to ensure safe train operations; and whether SIR ensured that train … operates North America’s largest transportation network. New York City Transit (Transit), one of the MTA’s constituent …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0DiNapoli Calls for Long-Needed State Debt Reform
… use of debt have been circumvented over the years in state budgets. Since the Debt Reform Act was passed in … and greater accountability to the public.” In a review released in June 2022, Standard & Poor’s cited New York’s … in the SFY 2022-23 Enacted Budget Capital Plan, released in May 2022, are for transportation, higher …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformTown of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… report – pdf] Audit Objective Assess whether Town of Brookhaven (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 1,022 applicable physical accessibility components … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Contracts for Personal and Miscellaneous Services (Follow-Up)
… included in our initial audit report, Contracts for Personal and Miscellaneous Services ( 2008-S-158 ). … to maintain documentation supporting the basis for this determination, and we found such documentation was often … longer applicable. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followState Comptroller DiNapoli Releases Municipal & School Audits
… County) SHP training was not provided to all employees and any elected officials. Of the 30 total individuals tested (23 … who completed the training or ensure everyone who should have completed the training did so. Of the 315 total …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2DiNapoli: MTA'S Homeless Outreach Program Didn't Do Much Outreach
… expense of LIRR-level outreach. BRC often did not have the number of outreach and supervisory staff that the 14-month … the contract, a violation of its terms. DiNapoli offered a number of recommendations to the MTA including that it: …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-mtas-homeless-outreach-program-didnt-do-much-outreachHammondsport Central School District – Nonresident Tuition (2016M-248)
… attendance dates when calculating tuition bills for all students. Two home districts were underbilled by $5,078 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248